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SS (Categorisation of Earners) Regulations 1978 (SI 1978 No.1689) Regulation 1(2), paragraph 5A in Part I of Schedule 1, and paragraph 10 in Schedule 3

SS (Categorisation of Earners) (Amendment) Regulations 2003 (SI 2003 No. 736)

SS (Categorisation of Earners) (Amendment) Regulations 2003 (SI 2003 No. 736)

»Ê¹ÚÌåÓýapp Social Security (Categorisation of Earners) Regulations 1978 were repealed to remove entertainers with effect from 6 April 2014. »Ê¹ÚÌåÓýapp regulations therefore no longer apply to entertainers from tax year 2014 to 2015 and subsequent years. This means that from 6 April 2014, most entertainersâ€� earnings will no longer be brought within the ambit of Section 6 of SSCBA 1992 (which places a Class 1 NICs charge on them).

»Ê¹ÚÌåÓýapp effect of this will be that from 6 April 2014, payments to entertainers paid under a contract for services (that is self-employment) will be liable to Class 2 and Class 4 NICs. This includes payments made to entertainers after 6 April 2014 but which derive from a contract for services entered into before this date.

Entertainers who are not already registered with HMRC as self-employed are required to do so, unless they are only engaged on a PAYE contract, as there will still be a Class 1 liability for those entertainers who are employed under a contract of service (employment).

From 6 April 2014, provided a Producer is not engaging performance services of entertainers via a contract of service (employment), they will not be required to deduct Class 1 NICs from any payments of earnings they make. This includes additional use payments such as royalties. »Ê¹ÚÌåÓýapp engager will make payments gross of tax and NICs, and the entertainers will be required to declare these earnings as part of their overall normal self-employed earnings upon their annual Self-Assessment tax return.